LEVEES. See Flood Control Act, 2.

LIBERTY. See Constitutional Law, V, (A), 1-6.

LICENSE. See Constitutional Law, I, 7; V, (A), 6–7.
LIVESTOCK. See Interstate Commerce Acts, 2.

LOANS. See Home Owners' Loan Act.

MILK. See Antitrust Acts.

MOOT CASE. See Jurisdiction, II, 9.

MORTGAGES. See Bankruptcy, 3; Constitutional Law, I, 1, 4;
Taxation, II, 6.

MOTOR CARRIER ACT.

State statute forbidding transportation of intoxicating liquors
by others than licensed common carriers, not inconsistent with
Federal Motor Carrier Act of 1935. Ziffrin, Inc. v. Reeves, 132.
MUNICIPAL CORPORATIONS.

Duties. Streets. Regulation of use of streets; liberty of people
to disseminate information through speech or distribution of litera-
ture may not be abridged. Schneider v. State, 147.

NATIONAL INDUSTRIAL RECOVERY ACT. Sec Taxation,
II, 8.

NAVIGATION. See Admiralty.

NEGLIGENCE. See Admiralty.

NEW TRIAL. See Criminal Law, Procedure, 8.

NOTICE AND HEARING. See Constitutional Law, III, 6.

OIL AND GAS. See Taxation, II, 7.

OPINIONS.

Order amending opinion. Boteler v. Ingels, 521.
PACKERS & STOCKYARDS ACT.

Application of Act. Facilities of stockyards for loading and un-
loading livestock transported in interstate commerce are within
jurisdiction of Interstate Commerce Commission, and are excluded
from jurisdiction of Secretary of Agriculture under Packers &
Stockyards Act. Union Stock Yard Co. v. United States, 213.
PARTIES. See Jurisdiction, II, 8; Procedure, 3.

PATENTS FOR INVENTIONS.

1. Validity. Hayduck Patent No. 1,449,103, for process of propa-
gating yeast, invalid for want of invention. Standard Brands v.
National Grain Yeast Corp., 34.

PATENTS FOR INVENTIONS.—Continued.

2. Id. Hayduck Patent No. 1,449,105 for process of propagating
yeast, invalid for want of sufficient disclosure. Id.

3. Id. Hayduck Patent No. 1,449,106, for combination of proc-
esses for propagating yeast, invalid as requiring nothing beyond
the skill of the art. Id.

PENALTIES. See Bankruptcy, 2.

PIPELINES. See Constitutional Law, III, 4; Interstate Commerce
Acts, 1.

PRESS. See Constitutional Law, V, (A), 1–6.

PRESUMPTIONS. See Criminal Law, 2.

PRIORITY. See Bankruptcy, 1, 6.

PRIVILEGE TAX. See Constitutional Law, V, (A), 10.

PROCEDURE. See Jurisdiction.

1. Federal Procedure. Ruling that foreign corporation designat-
ing agent for service of process consented to suit in federal courts of
State, did not subject federal procedure to requirements of state
law. Neirbo Co. v. Bethlehem Shipbuilding Corp., 165.

2. Id. Local rule of law whereby challenger of legal title has
burden of proof on issue of bona fide purchase without notice,
must be followed by federal court. Cities Service Co. v. Dunlap,
208.

3. Parties. Petition for certiorari struck from docket where not
on behalf of party to record. U. S. v. Desrochers, 519.

4. Stipulation as to question of law not binding on Court.
Estate of Sanford v. Commissioner, 39.

5. Id. Dismissal on stipulation of parties showing cause fully
settled and compromised. Missouri v. Iowa, 517.

6. Stay. Application for suspension of challenged order of Inter-
state Commerce Commission pending appeal, denied. Philadelphia-
Detroit Lines v. U. S., 515.

7. Dismissal. When cause should not be dismissed but held
pending conclusion of administrative proceeding. General Ameri-
can Tank Car Corp. v. El Dorado Terminal Co., 422.

8. Reversal. New Trial. Power of Circuit Court of Appeals on
reversal to give judgment absolute. Helis v. Ward, 365.

9. Record. Leave to proceed in forma pauperis as to printing
of record granted. Miller v. Hatfield, 524.

PROCESS. See Constitutional Law, V, (A), 8.

PUBLICATION. See Constitutional Law, V, (A), 2–6.
PUBLIC INTEREST. See Interstate Commerce Acts, 5.
PUERTO RICO.

Courts. Local Law. Error of local court in construing local
statute must be manifest to warrant reversal; decision of local
court construing Workmen's Accident Compensation Act sus-
tained. Bonet v. Texas Co., 463.

RAILROADS. See Constitutional Law, II, 1; III, 3; Bankruptcy,
5; Interstate Commerce Acts, 5.

RECORD. See Jurisdiction, III, 3-4; Procedure, 9.

RE-ENACTMENT. See Statutes, 5.

RELIGION. See Constitutional Law, V, (A), 6.

REORGANIZATION. See Bankruptcy, 5-6; Taxation, II, 2.
REPEAL. See Statutes, 11.

RES JUDICATA. See Judgments, 2–5.

RULES.

1. Rules of Procedure for District Courts. Pp. 645-788.
2. Id. Amendment of Rule 81 (a) (6), p. 642.

3. Id. Advisory Committee to prepare amendments. P. 641.

SALE. See Taxation, II, 1-2, 4.

SECRETARY OF AGRICULTURE. See Antitrust Acts; Packers
& Stockyards Act.

SECRETARY OF WAR. See Flood Control Act, 4.

SELF-INCRIMINATION. See Criminal Law, 2.

SERVICE OF PROCESS. See Constitutional Law, V, (A), 8;
Venue.

SHERMAN ACT. See Antitrust Acts.

SOCIAL SECURITY ACT. See Contracts, 1.

Application. Exceptions. Corporation operating bathhouse in
Hot Springs National Park not exempt as "instrumentality of the
United States." Buckstaff Bath House Co. v. McKinley, 358.
SOLICITATION. See Constitutional Law, V, (A), 6.

STATES. See Constitutional Law, I, 1-2, 4–7; II, 3-5; IV;
V, (A), 1–11; V, (B).

1. Suits Between States. Claims for death taxes; original juris-
diction of this Court. Massachusetts v. Missouri, 1.

STATES.-Continued.

2. Id. Enforceable obligation between States not created by
reciprocal exemption statutes. Id.

STATUTES. See Constitutional Law; Jurisdiction, III, 7.

1. Legislative History. Kalb v. Feuerstein, 433.

2. Literal Construction leading to absurd results avoided. Hag-
gar Co. v. Commissioner, 389.

3. Administrative Construction. Application and effect of
Treasury Regulations in construction of Revenue Act. Estate of
Sanford v. Commissioner, 39; Rasquin v. Humphreys, 54; Haggar
Co. v. Commissioner, 389.

4. Id. Effect of administrative practice when inconsistent with
judicial decisions. Estate of Sanford v. Commissioner, 39.

5. Id. Reënactment as legislative approval. Estate of Sanford
v. Commissioner, 39; Helvering v. Wilshire Oil Co., 90.

6. Id. Effect of amendment of statute. Haggar Co. v. Helvering,
389.

7. Particular Statutes. Effect of 1887 amendment of federal
venue statute. Neirbo Co. v. Bethlehem Shipbuilding Corp., 165.
8. Id. Fact that 1934 Revenue Act explicitly disallows deduction
of losses on sales to corporation controlled by taxpayer, not proof
law formerly was otherwise. Higgins v. Smith, 473.

9. Particular Words. Words with well known meaning in the
law are used in that sense unless context requires different con-
struction. Case v. Los Angeles Lumber Co., 106.

10. Id. Meaning of "ordinary and necessary" expenses of a
taxpayer's "trade or business"; "indebtedness." Deputy
du Pont, 488.

11. Repeal by implication not favored. United States v. Borden
Co., 188.

STAY. See Procedure, 6.

STIPULATION.

1. As basis for judicial construction of statute. Estate of San-
ford v. Commissioner, 39.

2. Stipulation as to question of law not binding on Court. Estate
of Sanford v. Commissioner, 39.

STOCKHOLDERS. See Bankruptcy, 1, 6.

STOCKYARDS. See Interstate Commerce Acts, 2-4.

STREETS. See Constitutional Law, V, (A), 2-6.

TAXATION. See Bankruptcy, 2; Contracts, 1-2; Indians; Juris-
diction, II, 1, 5, 14; III, 2.

I. In General.

II. Federal Taxation.
III. State Taxation.

I. In General.

Construction of Revenue Acts. Effect of administrative practice
and regulations. Estate of Sanford v. Commissioner, 39; Rasquin
v. Humphreys, 54; Haggar Co. v. Helvering, 389.

II. Federal Taxation.

1. Income Tax. Taxpayer may not avoid or postpone tax on
gain from sale of property by interposing as vendor a corpora-
tion controlled by himself. Griffiths v. Commissioner, 355.

2. Id. Transfer of all property of corporation for cash and bonds
of another, not tax-free "reorganization" but sale or exchange.
LeTulle v. Scofield, 415.

3. Deductions. Allowance depends on clear provision therefor.
Deputy v. du Pont, 488.

4. Id. Loss on sale to corporation wholly owned by taxpayer
not deductible; this conclusion not inconsistent with prior interpre-
tations of income tax laws. Higgins v. Smith, 473.

5. Id. "Ordinary and necessary" expenses of "trade or busi-
ness"; "interest on indebtedness." Deputy v. du Pont, 488.

6. Id. Deduction for Depreciation of business property con-
veyed by taxpayer in transaction which in reality was mortgage.
Helvering v. Lazarus & Co., 252.

7. Id. Depletion. Allowance for depletion of oil wells; limita-
tion of allowance; meaning of "net income from the property";
deduction of development expenses in computing percentage de-
pletion allowance; validity and construction of Treasury Regula-
tions. Helvering v. Wilshire Oil Co., 90; F. H. E. Oil Co. v. Hel-
vering, 104.

8. Corporations. Capital stock tax under Industrial Recovery
Act; basis of value of capital stock; "first return"; amendment
of return. Haggar Co. v. Commissioner, 389.

9. Gift Tax. Gift tax and estate tax are in pari materia and
must be construed together. Estate of Sanford v. Commissioner,
39.

10. Id. Gift in trust reserving power in donor to alter in any
way not beneficial to himself, was incomplete and not subject to
gift tax under 1924 Act; effect of administrative practice and
regulations. Id.